Immigration & relocation
Law No. 7582 gives individuals who become Turkish tax residents a full 20-year exemption from Turkish tax on their foreign-source income, together with a flat 1% inheritance tax. There is no fee and no minimum investment. To qualify, you must not have had a domicile or a tax liability in Türkiye in the previous three calendar years. The exemption is not automatic: you must obtain an Exemption Certificate from your tax office within a short deadline, or the right is lost.
Incentives
Türkiye’s 2026 tax reform, designed to position the country as a logistics and financial hub, is now law. It came in two steps. Presidential Decree No. 11257, published on 30 April 2026, raised the service export deduction from 80% to 100% and eased the exemptions for foreign dividends and participation earnings, for income earned from 1 January 2026, provided the earnings are brought to Türkiye. Law No. 7582, published in the Official Gazette on 4 June 2026, then enacted the rest of the package: near-full deductions for transit trade, a Qualified Service Center regime for regional headquarters, longer Istanbul Financial Center (IFC) incentives and a 20-year exemption on foreign-source income for new residents.
Corporate & international tax
Starting with earnings for 2027, income derived from manufacturing activities (and agricultural production) will be taxed at 12.5% instead of the standard 25%. Today, manufacturers holding an industrial registry certificate get a 1-point reduction. The new rate applies only to income from manufacturing itself, so companies that also trade, provide services or earn financial income will need to separate those streams.
Corporate & international tax
From 2025, a Turkish company's corporate tax cannot be lower than 10% of its profit calculated before certain exemptions and deductions. Companies compute tax twice — under the normal 25% rules and under the 10% minimum — and pay the higher amount. It mainly affects companies that use exemptions, deductions or reduced rates heavily.
Corporate & international tax
Each January, Türkiye updates the figures that drive payroll and tax: the minimum wage, income tax brackets, social security floor and ceiling, and dozens of TRY thresholds revalued by the annual revaluation rate. In 2027 there is also a structural change: income from manufacturing and agricultural production is taxed at 12.5% instead of 25%.
